Unfortunately, too many people still treat digital like analog.
Were this a freezing night in 1910, those people would throw a thick blanket over the hood of their new automobile so the engine doesn’t catch cold.
When it comes to digital components, the reality is that the sound quality delta between entry-level and state-of-the-art is far, far narrower than in the analog world, including amplifiers and speakers.
A $200 Chinese DAC is going to sound okay, maybe a little harsh and tinny. Plug it into a good preamp, now it sounds pretty good! Whereas a $200 amp is useless for anything beyond midfi desktop background music to listen to while your zoom meetings are on mute.
It follows that, when building a good system, one’s efforts are best focused on the primary components - preamplifier, amplifiers and speakers. These form the living core of any system. Only if and when that’s dialed does it make sense to shift focus to digital components and cables.